http://www.legislation.gov.uk/ukdsi/2019/9780111190500/regulation/2

The Income Tax (Trading and Other Income) Act 2005 (Amendments to Chapter 2A of Part 5) Regulations 2019

en

King's Printer of Acts of Parliament

2019-10-21

INCOME TAX

2019-01-01

These Regulations amend Chapter 2A of Part 5 of the Income Tax (Trading and Other Income) Act 2005 (c. 5), concerning offshore receipts in respect of intangible property, which was inserted by section 15 of, and Schedule 3 to, the Finance Act 2019 (c. 1) (“FA 2019”).